37 Wall Street was built as an office building on Manhattan's Wall Street. It was designed by Francis Kimball and constructed during 1906-1907 for The Trust Company of America which occupied the ground floor. The building, completed in 1907, stands at 25 floors, plus a penthouse level that includes apartments and a terrace. No longer offices, the building has been converted/restored by Costas Kondylis. It is now 373 rental apartments and a 7,700-square-foot (715 m²) commercial space for Tiffany & Co's return to Lower Manhattan.